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ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV124 |
| Name | Accounting Practices |
| Term | 2020-2021 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To be able to make detailed applications about accounting issues.
Course Content
Inventory-related concepts, period-end inventory operations and applications, depreciation types-calculations-applications and applications, applications related to tangible fixed assets, applications related to intangible assets, applications related to income statement accounts, commercial profit-financial profit, inventories, income statement accounts (7/A-7/B options), resources.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the order and logic of the term |
| LO02 | To be able to do the end of the period |
| LO03 | To be able to create general temporary and definite trial balance |
| LO04 | To be able to perform reflection operations |
| LO05 | To be able to calculate commercial profit and financial profit |
| LO06 | To be able to do some applications related to fixed assets |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Current inventory operations and applications | To make for course preparation from course materials | |
| 3 | Current inventory transactions and applications (Continued) | To make for course preparation from course materials | |
| 4 | Amortization types | To make for course preparation from course materials | |
| 5 | Amortization calculations | To make for course preparation from course materials | |
| 6 | Amortization records and applications | To make for course preparation from course materials | |
| 7 | Valuation measures (Cost Value, Stock Market, Saving Value, Relative Value) | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Valuation measures (Nominal Value, Tax Value, Fair Value, Subsidy Price) | To make for course preparation from course materials | |
| 10 | Commercial profit and financial profit definition and sample application | To make for course preparation from course materials | |
| 11 | Applications related to tangible fixed assets | To make for course preparation from course materials | |
| 12 | Applications related to intangible assets | To make for course preparation from course materials | |
| 13 | Applications related to income statement accounts | To make for course preparation from course materials | |
| 14 | Applications related to stocks, Applications related to equity | To make for course preparation from course materials | |
| 15 | Reflection of expenses to income statement accounts (according to 7/A-7/B options) | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 4 | 4 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 92 | ||
| Total Workload / 25 (h) | 3,68 | ||
| ECTS | 4 ECTS | ||